التدقيق الخارجي كأحد أهم الآليات الخارجية للحوكمة و دوره في الحد من ممارسات المحاسبة الإبداعية

الملخص EN

This study aims to identify the role of external audit in reducing creative accounting practices as one of the external mechanisms of corporate governance.

The study showed that external audit plays an important role in detecting errors, accounting manipulations and various forms of financial and administrative corruption in companies, through the audit procedures performed by the auditor at the financial position statement level or the income statement level, where the external auditor owns the independence and competence needed to detect the creative accounting practices used by the management and reporting them in his report.